9911796707
TMI Blog2015 (2) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... cally on payment of duty - whether refund claim on inputs allowed? - Held that: - Inasmuch as the appellants’ entire 100% production is for export purposes, the fact that they were using some non-duty paid inputs would not have any bearing on the refund of the accumulated credit - refund allowed - appeal allowed - decided in favor of appellant. - E/2383/2011-SM - Final Order No. A/20250/2015 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim in respect of inputs utilized for the manufacture of their final product, which were ultimately exported was taken up for adjudication by the Assistant Commissioner. By taking into account, the total quantity of the inputs purchased and the total quantity of the inputs in respect of which credit was availed, he arrived at a finding that the assessee would be entitled to refund of ₹ 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... much as the appellants entire 100% production is for export purposes, the fact that they were using some non-duty paid inputs would not have any bearing on the refund of the accumulated credit. Rule 5 allows refund of the credit availed by an assessee and such credit would admittedly relate to the duty paid goods. As such, the fact that the appellants were also using some non-duty paid imported g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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